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City of Lockport – Budget Review (B24-1-8)
… [ read complete report – pdf ] Purpose The purpose of our budget review was to provide an independent evaluation … 31, 2013. The Act requires the City to submit to the State Comptroller each year, beginning January 1, 2015, and … purchase appropriations by $156,073 to purchase a new ambulance for the fire department using unanticipated …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8Oversight of the Early Intervention Program (Follow-Up)
… with White children generally being referred at a younger age and Black children being less likely to receive services …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/oversight-early-intervention-program-followDepartment of Transportation Bulletin No. DOT-45
… them to change their normal working hours to a shift, any part of which falls between the hours of 6:00 p.m. and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-45-fiscal-year-2024-2025-shift-lump-sum-payment-winter-maintenanceOffice of Operations: 2024 Virtual Fall Conference
… rules refresher Overview of frequently asked questions (FAQ) with answers Reminders and best practices Travel …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2024-virtual-fall-conferenceVillage of North Haven – Collections (2024M-99)
… were not recorded on a timely basis, increasing the risk for errors or misappropriations. In addition, officials did … segregate the duties of, or review the work performed for, collecting, recording and depositing of collections. …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99City of Dunkirk – Budget Review (B24-1-10)
… and not remitted, as required. The 2025 proposed budget does not provide for satisfying these obligations. These …
https://www.osc.ny.gov/local-government/audits/city/2024/11/27/city-dunkirk-budget-review-b24-1-10Town of Hector – Employee Compensation (2024M-85)
… recorded leave time totaling 1,830 hours valued at $38,586 for 20 of 23 eligible employees. Paid one employee $5,271 for a separation payment that was not approved by the Board. … by position and/or employee name, and adopt resolutions for any employee salary or pay rate change that occurs during …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85Town of Ashland – Long-Term Planning (2024M-114)
… and financing approaches to address them. Officials also have not developed a fund balance or a reserve fund policy to … reviewing these funds. As a result, officials have not determined the Town’s long-term capital needs or considered the impact they will have on Town operations or how they will fund these needs. As …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114Oversight of Smart Schools Bond Act Funds
… Objective To determine whether the State Education Department … a Smart Schools Investment Plan (Plan) that details how they propose to use the funds. Each Plan must be approved … are approved by the Review Board, districts may begin to submit requests for reimbursement of expenses related to …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/oversight-smart-schools-bond-act-fundsTown of Chesterfield – Town Clerk (2024M-110)
… remit or report collections. As a result, officials do not have assurance that all collections are accounted for, and … of the Clerk’s records, the deficiencies identified may have been detected and addressed sooner. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Town of Albion – Financial Management (2021M-29)
… not structurally balanced. The Board used fund balance to finance operations, resulting in the four main operating … balance declining from $1,165,418 as of January 1, 2018 to $403,003 as of December 31, 2020, a decrease of 65 percent. If the Board continues to use fund balance at the current levels, it could deplete …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29Town of Dickinson – Fiscal Oversight (2014M-337)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over financial … from the Town Clerk. The Board did not audit, or cause to be audited, the financial records and reports of the … allowed by statute or resolution. Annually audit, or cause to be audited, the financial records and reports of all Town …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337Town of Franklin – Financial Operations (2014M-32)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period of … the Supervisor’s records. … The purpose of our audit was to review the Towns financial operations for the period of …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-franklin-financial-operations-2014m-32Town of Greenville – Tax Collector (2020M-81)
… Collector properly recorded, deposited and remitted money in a timely manner. Key Findings The Tax Collector did not properly record or remit money in a timely manner. The Tax Collector’s records were insufficient to determine whether she deposited money in a timely manner. Property tax collections totaling $5.4 …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81Town of Lewis – Highway Purchases (2014M-103)
… all Town officials and employees involved in purchasing have a copy of the Town’s procurement policy and comply with …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103Oversight of Transportation Services and Expenses (Follow-Up)
… Objective To determine the extent of implementation of the seven recommendations included in our initial audit report, Oversight of Transportation Services and Expenses (Report 2021-S-1 ). …
https://www.osc.ny.gov/state-agencies/audits/2024/07/31/oversight-transportation-services-and-expenses-followPrivacy and Security of Student Data (Follow-Up)
… Objective To determine the extent of implementation of the three … Educational Services (BOCES). The BOCES and RICs work to provide shared educational programs and services to …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/privacy-and-security-student-data-followTown of Allen – Claims Audit (2024M-123)
… report – pdf] Audit Objective Determine whether the Town of Allen (Town) Town Board (Board) properly audited and … there was an increased risk that improper or unsupported payments could have been made and may not have been detected … that, if implemented, will improve the Board’s claims audit practices. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-claims-audit-2024m-123Village of Penn Yan – Procurement (2024M-152)
… totaling approximately $30,000 lacked documentation to support the goods and services procured were only … the procurement of all WTP goods and services not subject to competitive bidding. Request that the Village engineer inspect locations and measurements prior to procuring goods requiring installation in Village …
https://www.osc.ny.gov/local-government/audits/village/2025/03/07/village-penn-yan-procurement-2024m-152Town of Dayton – Audit Follow-Up (2019M-221-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Town of Dayton’s (Town) progress, as of … plans and written fund balance and reserve fund policies to help guide the budget development process. The audit included nine recommendations to help improve the Town’s financial condition and financial …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-f